Quantitative Notes (Page 3 of 3)

Estimating the Effects of Business Tax Reform on Output

Tax policy can have strong effects on the incentives to invest. This note describes a simple approach to approximate the effects of tax policy on investment and output using open source data and models.

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Business Tax Reform and the Retail Industry

Business tax reform, which has loomed on the horizon for more than a decade, may finally have its chance. In this Quantitative Note, I explore the consequences of two business tax reform concepts on incentives to invest among C-corporations in the retail industry: a cash flow tax and a corporate income tax system with reduced rates.

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